How to apply for Missouri Property Tax Credit (Circuit Breaker)

Who it's for

Missouri's Property Tax Credit gives seniors and people with disabilities back part of the property tax or rent they paid — up to $750 for renters and $1,100 for homeowners for tax year 2025. You qualify at 65+, as a 100%-disabled person or disabled veteran, or at 60+ on surviving-spouse Social Security. Income must be $30,000 or less (single homeowner) or $34,000 (married homeowners) — renter limits are slightly lower. Starting with tax year 2026 the credit rises to $1,055/$1,550 with much higher income limits. Claim it with Form MO-PTC.

What you'll need

• Form MO-PTC (or MO-1040 with MO-PTS if a return is required)
• Renters: Form MO-CRP + rent receipts
• Owners: paid real-estate tax receipts

Where to apply

Step by step

1. Confirm you meet the eligibility rules. You must be 65 or older, 100% disabled, a disabled veteran, or at least 60 and receiving surviving-spouse Social Security benefits. Your income must fall within the program limits — limits differ for single filers, married filers, homeowners, and renters, so check the current thresholds carefully.
2. Check your renter eligibility carefully. Renters have lower income limits than homeowners, and renters who live in buildings that pay no property tax do not qualify for this credit.
3. Gather your documents. All applicants need Form MO-PTC (or Form MO-1040 with Form MO-PTS if a full return is required). Renters also need Form MO-CRP and rent receipts. Homeowners need paid real-estate tax receipts.
4. Complete Form MO-PTC. Fill it out fully and accurately — the form calculates your exact credit amount based on your income and the property taxes or rent you actually paid.
5. Apply online through the Missouri Department of Revenue. Submit your completed form and all required documents through the online filing option.
6. Keep copies of everything you submit, including your receipts and completed forms, for your own records.

What to expect: After submitting, the Missouri Department of Revenue will review your Form MO-PTC and supporting documents. Processing times vary, so contact the Department of Revenue directly if you need an estimate of how long your review may take. If approved, the credit will be applied based on the income and property tax or rent amounts reported on your form — up to $750 for renters and $1,100 for homeowners for tax year 2025. Because the exact credit amount depends on your individual figures, your eligibility result is shown as a "may qualify." This credit must be claimed every year, so plan to go through the same process each tax season. Starting with tax year 2026, credit amounts and income limits are scheduled to increase, so check the updated rules when filing for that year.

Renewals

annual